Journal of Business Finance & Accounting

1988 - 2025

Current editor(s): P. F. Pope, A. W. Stark and M. Walker

From Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 43, issue 9-10, 2016

The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence pp. 1059-1094

Pietro Bonetti, Michel L. Magnan and Antonio Parbonetti

Accruals Management to Avoid Losses pp. 1095-1120

Weihong Xu

Stock Liquidity Risk and the Cross-sectional Earnings-Returns Relationship pp. 1121-1141

Zangina Isshaq and Robert Faff

Changes in Non-current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence pp. 1142-1196

Nikola Petrovic, Stuart Manson and Jerry Coakley

Earnings Warnings and CEO Welfare pp. 1197-1243

Ping Wang, Masako Darrough and Linna Shi

Labor Unemployment Concern and Corporate Discretionary Disclosure pp. 1244-1279

Yuan Ji and Liang Tan

Information-Hedging Disclosures and Insider Trading pp. 1280-1296

Stephen L. Lenkey

The Risk Effects of Acquiring Distressed Firms pp. 1297-1324

Evy Bruyland and Wouter De Maeseneire

Is Family Control Relevant for Corporate Cash Holding Policy? pp. 1325-1360

Rodrigo F. Durán, M. Belén Lozano and Serhat Yaman

Underwritten Dividend Reinvestment Plans and Conflicts of Interest pp. 1361-1384

Nicholas Pricha, Sean Foley, Graham Partington and Jiri Svec

The Young and the Restless: A Study of Age and Acquisition Propensity of CEOs of UK Firms pp. 1385-1419

Teng Zhang, Sanjiv Sabherwal, Narayanan Jayaraman and Stephen P. Ferris

The Effects of the Specialization of Private Equity Firms on their Exit Strategy pp. 1420-1443

Damiana Rigamonti, Elena Cefis, Michele Meoli and Silvio Vismara

The Informational Role of Short Sellers: The Evidence from Short Sellers’ Reports on US-Listed Chinese Firms pp. 1444-1482

Lei Chen

Volume 43, issue 7-8, 2016

The Ex-Ante Monitoring Role of Accounting Covenants in Public Debt pp. 803-829

Zahn Bozanic

Too Good to be True? An Analysis of the Options Market's Reactions to Earnings Releases pp. 830-848

Yan Lu and Sugata Ray

A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments pp. 849-871

M. Alhadab, I. Clacher and K. Keasey

Individual Large Shareholders, Earnings Management, and Capital-Market Consequences pp. 872-902

Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou

The Information Content of Corporate Pension Funding Status in Japan pp. 903-949

Shingo Goto and Noriyoshi Yanase

The Impact of NASD Rule 2711 and NYSE Rule 472 on Analyst Behavior: The Strategic Timing of Recommendations Issued on Weekends pp. 950-975

Yi Dong and Nan Hu

Target Information Asymmetry and Acquisition Price pp. 976-1016

Peter Cheng, Lin Li and Wilson H.S. Tong

Investment Horizons and Information pp. 1017-1056

Kershen Huang and Alex Petkevich

Volume 43, issue 5-6, 2016

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis pp. 513-542

Karthik Balakrishnan, Ross Watts and Luo Zuo

S&P 500 Membership and Managers’ Supply of Conservative Financial Reports pp. 543-571

Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland

The Volatility of Return Revisions and Financial Statement Literacy in Emerging Markets: The Case of Cross-listed Chinese Firms pp. 572-596

Jeffrey L. Callen, Karen Lai and Steven X. Wei

Market Reaction to Seasoned Offerings in China pp. 597-653

Jia Liu, Saeed Akbar, Syed Zulfiqar Ali Shah, Dayong Zhang and Dong Pang

Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US Private Lenders pp. 654-692

Mustafa Ciftci and Masako Darrough

The Role of Collateral in the Credit Acquisition Process: Evidence from SME Lending pp. 693-728

Fábio Duarte, Ana Paula Gama and José Paulo Esperança

The Choice of Debt Source by UK Firms pp. 729-764

Andrew Marshall, Laura Mccann and Patrick Mccolgan

The Effect of Regulations on Pension Risk Shifting: Evidence from the US and Europe pp. 765-799

Yanling Guan and Daphne Lui

Volume 43, issue 3-4, 2016

Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study pp. 263-297

Wendy Beekes, Philip Brown, Wenwen Zhan and Qiyu Zhang

Multidimensional Competition and Corporate Disclosure pp. 298-328

Flora Muiño and Manuel Núñez-Nickel

Non-compliance in Executive Compensation Disclosure: the Brazilian Experience pp. 329-369

Cristiano Costa, Fernando Caio Galdi, Fabio Motoki and Juan Manuel Sanchez

Do Women and Ethnic Minority Directors Influence Firm Value? Evidence from Post-Apartheid South Africa pp. 370-413

Ernest Gyapong, Reza M. Monem and Fang Hu

The Impact of Dividend Covenants on Investment and Operating Performance pp. 414-447

Boochun Jung, Woo-Jong Lee and Yanhua Sunny Yang

Stock Recommendations for Politically Connected Firms pp. 448-486

Elio Alfonso

What Drives Target Price Forecasts and Their Investment Value? pp. 487-510

Zhi Da, Keejae P. Hong and Sangwoo Lee

Volume 43, issue 1-2, 2016

Corporate Social Performance, Competitive Advantage, Earnings Persistence and Firm Value pp. 3-30

Alan Gregory, Julie Whittaker and Xiaojuan Yan

The Market Response to Beating After-tax Earnings Targets Revisited using Analysts’ Pre-tax Earnings Forecasts and Concurrent Tax Note Disclosures pp. 31-65

Kathleen Herbohn, Irene Tutticci and Zhi Tan

Abnormal Returns from Takeover Prediction Modelling: Challenges and Suggested Investment Strategies pp. 66-97

Jo Danbolt, Antonios Siganos and Abongeh Tunyi

Analyst Report Readability and Stock Returns pp. 98-130

Chia-Chun Hsieh, Kai Wai Hui and Yao Zhang

Stock-Based Compensation in a Concentrated Ownership Setting: An Empirical Investigation pp. 131-157

Jia-Wen Liang and Chen Lung Chin

The Effects of Corporate and Country Sustainability Characteristics on The Cost of Debt: An International Investigation pp. 158-190

Andreas Hoepner, Ioannis Oikonomou, Bert Scholtens and Michael Schröder

Industry Expertise, Information Leakage and the Choice of M&A Advisors pp. 191-225

Xin Chang, Chander Shekhar, Lewis Tam and Jiaquan Yao

Bank Liquidity Creation and Risk-Taking: Does Managerial Ability Matter? pp. 226-259

Panayiotis C. Andreou, Dennis Philip and Peter Robejsek

Volume 42, issue 9-10, 2015

Analysts’ and Investors’ Reactions to Consistent Earnings Signals pp. 1041-1074

Marcus L. Caylor, Theodore E. Christensen, Peter M. Johnson and Thomas J. Lopez

Core Earnings Uncertainty, Dividend Change Announcements and the Reduction of Covariance Component Risks pp. 1075-1120

Stephen J. Dempsey, David M. Harrison and Hainan Sheng

Information Asymmetry and Dual Distribution in Franchise Networks pp. 1121-1153

Mark Wilson and Greg Shailer

Pensions as a Form of Executive Compensation pp. 1154-1187

Lisa Goh and Yong Li

Trade Credit Risk Management: The Role of Executive Risk-Taking Incentives pp. 1188-1215

Anna Elsilä

Governance Structure and Firm Performance in Private Family Firms pp. 1216-1250

Limei Che and John Christian Langli

Costly Self-Insurance of Rights Offerings pp. 1251-1281

Truong X. Duong, Rajdeep Singh and Eng-Joo Tan

Intended Use of Proceeds, Underwriter Quality and the Long-run Performance of SEOs in the UK pp. 1282-1309

André Silva and Pawel Bilinski

Do Banks Price Litigation Risk in Debt Contracting? Evidence from Class Action Lawsuits pp. 1310-1340

Qingbo Yuan and Yunyan Zhang

Information Asymmetry and Corporate Cash Holdings pp. 1341-1377

Kee H. Chung, Jang-Chul Kim, Young Sang Kim and Hao Zhang

Volume 42, issue 7-8, 2015

Conditional Persistence of Earnings Components and Accounting Anomalies pp. 801-825

Eli Amir, Itay Kama and Shai Levi

The Timeliness of Restatement Disclosures and Financial Reporting Credibility pp. 826-859

Mark Hirschey, Kevin R. Smith and Wendy M. Wilson

The Relationship between Voluntary Disclosure, External Financing and Financial Status pp. 860-884

Håkan Jankensgård

Institutional Monitoring: Evidence from the F-Score pp. 885-914

Chune Young Chung, Chang Liu, Kainan Wang and Blerina Zykaj

CEO Risk-Taking Incentives and the Cost of Equity Capital pp. 915-946

Yangyang Chen, Cameron Truong and Madhu Veeraraghavan

Information Asymmetry about Investment Risk and Financing Choice pp. 947-964

Mufaddal Baxamusa, Sunil Mohanty and Ramesh Rao

Does Family Control Shape Corporate Capital Structure? An Empirical Analysis of Eurozone Firms pp. 965-1006

Julio Pindado, Ignacio Requejo and Chabela la Torre

Labor Unions and Forms of Corporate Liquidity pp. 1007-1039

Zhenxu Tong

Volume 42, issue 5-6, 2015

Accounting Conservatism and the Cost of Capital: An International Analysis pp. 555-582

Xi Li

Effect of Impairment-Testing Disclosures on the Cost of Equity Capital pp. 583-618

Luc Paugam and Olivier Ramond

CEO's Operating Ability and the Association between Accruals and Future Cash Flows pp. 619-634

Wooseok Choi, Sam Han, Sung Hwan Jung and Tony Kang

Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control pp. 635-664

Mike Qinghao Mao and Yangxin Yu

Government Ownership and Dividend Policy: Evidence from Newly Privatised Firms pp. 665-704

Hamdi Ben-Nasr

Corporate Stock and Bond Return Correlations and Dynamic Adjustments of Capital Structure pp. 705-746

Belen Nieto and Rosa Rodriguez

Affiliates’ Bank Debt Policy: Does Parent Firm Nationality Matter? pp. 747-776

Rosy Locorotondo, Nico Dewaelheyns and Cynthia Hulle

Do Sovereign Re-Ratings Destabilize Equity Markets during Financial Crises? New Evidence from Higher Return Moments pp. 777-799

Robert Brooks, Robert Faff, Sirimon Treepongkaruna and Eliza Wu

Volume 42, issue 3-4, 2015

The Impact of IFRS 8 on Geographical Segment Information pp. 273-309

Edith Leung and Arnt Verriest

The Impact of the Management Approach on Segment Reporting pp. 310-366

Martin Bugeja, Robert Czernkowski and Daryl Moran

Segment Disclosure and Cost of Capital pp. 367-411

Belen Blanco, Juan M. Garcia Lara and Josep Tribó

Star CEOs or Political Connections? Evidence from China's Publicly Traded Firms pp. 412-443

Martin Conyon, Lerong He and Xin Zhou

Corporate Lobbying and Firm Performance pp. 444-481

Hui Chen, David Parsley and Ya-Wen Yang

The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe pp. 482-514

Paul Andre, Andrei Filip and Luc Paugam

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance pp. 515-554

Andrei Filip, Thomas Jeanjean and Luc Paugam

Volume 42, issue 1-2, 2015

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards pp. 1-50

John Preiato, Philip Brown and Ann Tarca

Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence pp. 51-78

Manuel Cano-Rodriguez and Manuel Núñez-Nickel

Information and the Cost of Capital in a Mean-Variance Efficient Market pp. 79-100

D.J. Johnstone

Does Accrual Management Impair the Performance of Earnings-Based Valuation Models? pp. 101-137

Lucie Courteau, Jennifer L. Kao and Yao Tian

What Explains the Valuation Difference between Intangible-intensive Profit and Loss Firms? pp. 138-166

Mustafa Ciftci and Masako Darrough

Debt Maturity Structure and Accounting Conservatism pp. 167-203

Inder K. Khurana and Changjiang Wang

CEO Compensation Risk and Timely Loss Recognition pp. 204-236

Paul Brockman, Tao Ma and Jianfang Ye

M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts pp. 237-271

Anna Bergman Brown, Paquita Y. Davis-Friday, Lale Guler and Carol Marquardt